Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Conversion of the partnership firm into a Pvt. Ltd. company - Violation of the conditions u/s 47(xiii) - part capital was allotted as shares to erstwhile partners and balance by way of loan credits - when a firm is succeeded by a company with no change either in the number of members or in the value of assets with no dissolution of the firm - unless and until the first condition of transfer by way of distribution of assets is satisfied, Section 45(4) will not be attracted
Conversion of the partnership firm into a Pvt. Ltd. company - Violation of the conditions u/s 47(xiii) - part capital was allotted as shares to erstwhile partners and balance by way of loan credits - when a firm is succeeded by a company with no change either in the number of members or in the value of assets with no dissolution of the firm - unless and until the first condition of transfer by way of distribution of assets is satisfied, Section 45(4) will not be attracted
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